GST
Disagreeing with DRC-01A in Part B
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
Part B lets you file submissions explaining why the amount is not payable. Give facts, figures and the legal basis. Attach reconciliations and documents.
Provisions and law
- Rule 142(2A), CGST Rules 2017After DRC-01A, the person may pay in full or part through DRC-03 or file submissions in Part B
- Rule 142(1A), CGST Rules 2017Before a show cause notice, the officer may communicate tax, interest and penalty ascertained in Part A of DRC-01A
Analysis
A good reply tracks the officer's working line by line: what is agreed, what is a reporting difference, what is not taxable. For example, a turnover difference between GSTR-9 and books may be due to exempt sales or advances adjusted. Clear figures help the officer drop it.
Conclusion
- Get the officer's working sheet.
- Reconcile each line.
- Write the reply with a summary table.
- Attach documents and submit Part B.
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Pre-show cause intimation DRC-01A and reply
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